2.) The petty cash fund of Western Glass Company contained the following items on November 30, 2011:

Currency and coins $ 23

Receipts for the following expenditures

Delivery charges $42

Office supplies 50

Restaurant receipt for entertaining a customer 110

An I.O.U. from an employee 25

Total $250

The petty cash fund was established on November 1, 2011, with a transfer of $250 from cash to the petty

cash account.

Required:

Prepare the journal entries to establish the petty cash account

I dont know how to enter a journal can you please explain i have atest tomorrow